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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
DA_07-03 Virgin Islands Water and Power Authority, 2007
DA_07-02 Review of Hurricane Katrina Activities, City of Gulfport, MS, FEMA Disaster No. 1604-DR-MS, 2007
DA-28-05 Audit of First Responder Grant Funds Awarded to the Virgin Islands Law Enforcement Planning Commission 2005
DA-27-05 Audit of the State of Vermont Administration of Disaster Assistance Funds 2005
DA-26-05 Audit of the State of New Hampshire Administration of Disaster Assistance Funds 2005
DA-25-05 Audit of the State of Florida Administration of Disaster Assistance Funds 2005
DA-24-05 City of Clarksville, Tennessee 2005
DA-23-05 City of Portsmouth, VA 2005
DA-22-05 Municipality of Coamo FEMA Disaster No. 1247-DR-PR 2005
DA-22-04 Kentucky Transportation Cabinet, FEMA Disaster No. 1163-DR-KY 2004
DA-21-05 Audit of the District of Columbia Administration of Disaster Assistance Funds 2005
DA-21-04 Municipality of Ceiba, FEMA Disaster No. 1247-DR-PR 2004
DA-20-05 Audit of the State of Pennsylvania Administration of Disaster Assistance Funds 2005
DA-20-04 State of South Carolina, Emergency Management Division 2004
DA-19-05 Lowndes County, Mississippi FEMA Disaster No. 1360-DR-MS 2005
DA-19-04 City of Raleigh, North Carolina, FEMA Disaster No. 1312-DR-NC 2004
DA-18-05 City of Owensboro, Kentucky FEMA Disaster No. 13 10-DR-KY 2005
DA-18-04 City of Raleigh, North Carolina, FEMA Disaster No. 1292-DR-DC 2004
DA-17-05 Monroe County School District Key West, Florida FEMA Disaster 1249-DR-FL 2005
DA-17-04 Audit of the State of Massachusetts, Administration of Disaster Assistance Funds 2004
DA-16-05 City of Columbus, Mississippi FEMA Disaster No. 1360-DR-MS 2005
DA-16-04 Coast Electrical Power Association, Bay St. Louis, Mississippi, FEMA Disaster No. 1251-DR-MS 2004
DA-15-05 V.I. Department of Housing, Parks and Recreation FEMA Disaster No. 1067-DR-VI 2005
DA-15-04 South Carolina Department of Transportation, FEMA Disaster No. 1299-DR-SC 2004
DA-14-04 South Carolina Department of Transportation, FEMA Disaster No. 1313-DR-SC 2004
DA-13-28 We audited Big Rivers Electric Corporation's {Big Rivers) eligibility to receive Public Assistance funding from the Federal Emergency Management Agency (FEMA) {FIPS Code 000-UONLE-00). Big Rivers received a Public Assistance award totaling $1.8 million from the Kentucky Division of Emergency Management {StateL a FEMA grantee, for damages resulting from a severe winter storm and flooding, which occurred January 26 to February 13, 2009. Because the Internal Revenue Service {IRS) revoked Big Rivers' tax-exempt status in 1983, we limited our audit objectives to determining whether Big Rivers {1) met FEMA's eligibility requirements to apply for and receive FEMA assistance under a Public Assistance grant and {2) met FEMA's legal responsibility criteria for disaster-related repairs. We did not audit the eligibility and appropriateness of costs that Big Rivers claimed under the FEMA award.

>Big Rivers Electric Corporation Meets FEMA's Eligibility Requirements for Participation in the Public Assistance Program 		2013
DA-13-27 The City received a Public Assistance award totaling $2.6 million from the Florida Department of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Frances, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of debris removal and emergency protective measures undertaken as a result of the disaster and 90 percent funding thereafter. The award also provided 90 percent funding for permanent repairs to buildings and other facilities. The award consisted of 7 large projects and 28 small projects.

>FEMA Should Recover $209,170 of Public Assistance Grant Funds Awarded to City of Daytona Beach, Florida – Hurricane Frances 		2013
DA-13-26 The City received a Public Assistance grant award of $3.0 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Charley, which occurred in August 2004. The award provided 100 percent FEMA funding for the first 72 hours of debris removal and emergency protective measures undertaken as a result of the disaster and 90 percent funding thereafter. The award also provided 90 percent funding for permanent repairs to buildings and other facilities. The award consisted of 13 large projects and 26 small projects. We audited seven large projects and six small projects with awards totaling $1.9 million (see Exhibit, Schedule of Projects Audited and Questioned Costs). We limited our review of small projects to determining whether the City (1) completed the projects, and (2) received duplicate benefits for the projects.

>FEMA Should Recover $234,034 of Public Assistance Grant Funds Awarded to City of Daytona Beach, Florida – Hurricane Charley 		2013
DA-13-25 The Pennsylvania Emergency Management Agency (PEMA), a FEMA grantee, awarded DCNR $33.6 million for damages resulting from three federally-declared disasters: Tropical Depression Ivan (1557-DR-PA), which occurred September 17, 2004. Severe storms and flooding (1587-DR-PA), which occurred April 2, 2005. Severe storms, flooding, and mudslides (1649-DR-PA), which occurred June 23, 2006. The audit covered the period September 17, 2004, through June 19, 2013, and included a review of 25 large and 3 small projects totaling $27,690,926 or 82 percent of the total awards.

>Pennsylvania Department of Conservation and Natural Resources Appropriately Expended $33.6 Million of FEMA Public Assistance Funds 		2013
DA-13-24 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $47.9 million from the florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Jeanne, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities, and 90 percent funding thereafter for these two activities. The award also provided 90 percent FEMA funding for permanent repairs to buildings, roads, and recreational facilities. The award consisted of 63 large projects and 173 small projects.

>FEMA Should Recover $951,221 of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Jeanne 		2013
DA-13-23 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $31.7 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and recreational facilities. The award consisted of 85 large projects and 223 small projects.

>FEMA Should Recover $4.9 Million of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Wilma 		2013
DA-13-22 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $40.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Frances, which occurred in September 2004. The award provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities, and 90 percent funding thereafter for these two activities. The award also provided 90 percent FEMA funding for permanent repairs to buildings, roads, and recreational facilities. The award consisted of 88 large projects and 222 small projects.

>FEMA Should Recover $1.6 Million of Public Assistance Grant Funds Awarded to Palm Beach County, Florida – Hurricane Frances 		2013
DA-13-21 Our audit objective was to determine whether the County accounted for and expended Federal Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The County received a Public Assistance grant award totaling $5.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Tropical Storm Fay, which occurred in August 2008. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings, roads, and recreational facilities. The award consisted of 4 large projects and 13 small projects.

>Palm Beach County, Florida, Appropriately Expended $4.8 Million of FEMA Public Assistance Funds Awarded for Beach Renourishment Activities Under Tropical Storm Fay 		2013
DA-13-20 Our audit objective was to determine whether Kenergy accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. Kenergy received a Public Assistance award totaling $31.2 million from the Kentucky Division of Emergency Management (State), a FEMA grantee, for damages resulting from a severe winter storm, which occurred in January 2009. The award provided 75 percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to the electrical distribution system. The award consisted of three large projects and one small project.

>FEMA Should Recover $3.8 Million of Public Assistance Grant Funds Awarded to Kenergy Corporation, Henderson, Kentucky 		2013
DA-13-19 Our Audit objective was to determine whether the City accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The City received Public Assistance grant awards totaling $5.6M from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricanes Frances and Jeanne, which occurred in September 2004. The awards provided 100 percent FEMA funding for the first 72 hours of emergency protective measures and debris removal activities and 90 percent funding thereafter for those two activities.

>FEMA Should Recover $401,046 of Public Assistance Grant Funds Awarded to the City of Palm Beach Gardens, Florida — Hurricanes Frances and Jeanne 		2013
DA-13-18 Our audit objective was to determine whether the Utility accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. The Utility received a Public Assistance award of $17.1 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from Hurricane Charley, which occurred in August 2004. The award provided 90 percent FEMA unding for debris removal activities, emergency protective measures, repair oft he electric transmission and distribution system, repair/replacement of buildings and equipment, and other disaster related activities. The award consisted of 231arge projects and 23 small projects.

>FEMA Should Recover $4.1 Million of Public Assistance Grant Funds Awarded to Orlando Utilities Commission — Hurricane Charley ( 		2013
DA-13-17 Our audit objective was to determine whether the City accounted for and expended Feder~1 Emergency Management Agency (FEMA) funds according to Federal regulations and FEMA guidelines. The City received a Public Assistance grant award of $5.3 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005, The award provided 100 percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to buildings and facilities. The award consisted of 9 large projects and n small projects.

>FEMA Should Recover $3.5 Million of Public Assistance Grant Funds Awarded to the City of Gautier, Mississippi - Hurricane Katrina 		2013
DA-13-16 The City received a Public Assistance grant award of $3.3 million from the Florida Division of Emergency Management (State), FEMA grantee, for damages resulting from Hurricane Wilma, which occurred in October 2005. The award provided 100percent FEMA funding for debris removal activities, emergency protective measures, and permanent repairs to buildings and other facilities. The award consisted of 9 large projects and 16 small projects. We audited four large projects and six small projects with awards totaling $2.5M. The audit convered the period October 24, 2005, to April 16, 2012, during which the City received $2.5 million of FEMA funds. 2004. The award provided 100 percent FEMA

>FEMA Should Recover $129,248 of Public Assistance Grant Funds Awarded to City of Palm Beach Gardens, Florida – Hurricane Wilma Activities 		2013
DA-13-15 We are currently auditing $3.4 million of a $4.1 million hazard mitigation grant awarded to George County, Mississippi (County) (FIPS Code 039-99039-00) by the Mississippi Emergency Management Agency (State). The $3.4 million we are auditing provided 100 percent funding for the construction of two emergency shelters in the County. The State pro~ided the Federal Emergency Management Agency (FEMA) grant monies from Hazard Mitigation Grant Program (HMGP) funds made available to the State following Hurricane Katrina. Our overall audit objective is to determine whether the County accounted for and expended the hazard mitigation grant funds accordingto Federal regulations and FEMA guidelines.

>Contract Dispute Delaying Hurricane Shelters at George County, Mississippi: Interim Report on FEMA Hazard Mitigation Grant Program Funds Awarded to George County, Mississippi 		2013
DA-13-14 The City received a Public Assistance award of $3.9 million from the Georgia Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe storms and tornadoes, which occurred in May 2008. The award provided 7S percent FEMA funding for debris removal activities and emergency protective measures. The award consisted of large projects and 17 small projects.

>The City of Macon, Georgia, Successfully Managed FEMA Public Assistance Funds Awarded for Severe Storms in May 2008 FEMA Disaster Number 1761-DR-GA 		2013
DA-13-13 The District received an award of $24,8 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005, The award provided 100 percent FEMA funding for debris removal activities, emergency protection measures, and permanent repair to buildings and facilities. The award consisted of 38 large projects and 37 small projects.

>FEMA Should Recover $3.2 Million of Public Assistance Grant Funds Awarded to the Moss Point School District - Hurricane Katrina 		2013
DA-13-12 The County received a Public Asslstance grant award totaling $3.0 million from the Georgia Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe thunderstorms and strong tornado winds, which occurred in May 2008. The award provided 7S percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and recreational facilities. The award consisted of 6 large projects and 21 small projects.

>FEMA Should Recover $34,219 From a $3.0 Million Public Assistance Grant Awarded to Bibb County, Georgia 		2013
DA-13-11 The City received a Public Assistance award totaling $3.0 million from the Virginia Division of Emergency Management (State), a FEMA grantee, for damage., resulting from Tropical Storm Ida and a Nor'easter, which occurred in November 2009. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and other facilities. The award comisted of 12 large projects and 71 small projects.

>FEMA Should Recover $131,064 From a $3.0 Million Public Assistance Grant Awarded to the City of Norfolk, Virginia, for Tropical Storm Ida and a Nor’easter 		2013
DA-13-10 The City received an award of $233.9 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005 The award provided 100 percent FEMA funding for debris removal, emergency protective measures, and permanent repairs to buildings and facilities. However, we limited the scope of our audit to debris removal and emergency protective measures (Categorie5 A and B), for which the City was awarded $86.6 million. Under Categories A and B, the award included 78 large and 73 small projects.

>FEMA Should Recover $8.5 Million of Public Assistance Grant Funds Awarded to the City of Gulfport, Mississippi, for Debris Removal and Emergency Protective Measures – Hurricane Katrina 		2013
DA-13-09 The Authority received a PA award totaling S2.9 million from the Mississippi Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100 percent FEMA funding for emergency protective measures and permanent repairs to buildings and facilities. The award consIsted of 10 large projects and 8 5mall projects. We audited four large projects with awards totaling $2.3 million (see Exhibit. Schedule of Projects Audited). The audit covered the period of August 29, 2005, 10 April 19, 2012, during which the Authority received $2.3 millionIn FEMA funds for the four projects, At the time of our audit , the Authority had completed work on all awarded projects and had submitted a final claim to the State for all project expenditures.

>FEMA Should Recover $1.9 Million of Public Assistance Grant Funds Awarded to the Hancock County Utility Authority — Hurricane Katrina 		2013
DA-13-08 As of December 13, 2011, the City received PA awards totaling $12.2 million from the Florida Division of Emergency Management (State), a FEMA grantee, for damages resulting from hurricanes Frances and Jeanne, which occurred in September 2004. The awards provided 100 percent FEMA funding for the first 72 hours of debris removal and emergency protective measures undertaken during the disaster and 90 percent funding thereafter. The awards also provided 90 percent funding for permanent repairs to buildings and other facilities. The awards consisted of 25 large projects and 62 small projects. Table 1 identifies the specifics for each disaster.

>FEMA Should Recover $470,244 of Public Assistance Grant Funds Awarded to the City of Lake Worth, Florida - Hurricanes Frances and Jeanne 		2013
DA-13-07 Our audit objective was to determine whether the Utility accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. As of January 4,2012, the Utility received a PA award of $3.2 million from the Tennessee Emergency Management Agency (State), a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and flooding, which occurred in February 2008. The award provided 75 percent FEMA funding for emergency protective measures and electrical , repair work. The award included three large projects and two small projects.

>FEMA Should Recover $701,028 of Public Assistance Grant Funds Awarded to Memphis Light, Gas and Water Division – Severe Weather February 2008 		2013
DA-13-06 Our audit objective was to determine whether the Town accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. As of November 7, 2011, the Town received a PA award of $4.6 million from the Alabama Emergency Management Agency (State), a FEMA grantee, for damages resulting from Hurricane Katrina, which occurred in August 2005. The award provided 100percent FEMA funding for debris removal activities, construction of a 5-year emergency berm, and repair to roads. The award consisted of large projects and 29 small projects.

>FEMA Should Recover $894,764 of Public Assistance Grant Funds Awarded to the Town of Dauphin Island, Alabama – Hurricane Katrina 		2013
DA-13-05 Our audit objective was to determine whether the Utility accounted for and expended Federal Emergency Management Agency (FEMA) grant funds according to Federal regulations and FEMA guidelines. AS of January 4, 2012, the Utility received a PA award of $7.9 million from Tennessee Emergency Management Agency (State) a FEMA grantee, for damages resulting from severe storms, tornadoes, straight-line winds, and flooding that occurred in June 2009. The award provided 75 percent FEMA funding for debris removal, emergency protective measures, and permanent electrical repair work. The award included three large projects.

>FEMA Should Recover $2.2 Million of Public Assistance Grant Funds Awarded to Memphis Light, Gas and Water Division - Severe Weather, June 2009 		2013
DA-13-04 Virgin Islands Department of Public Works, FEMA Disaster No. 1126-DR-VI 2004

*NDAA, Pub. L. 117-263, section 5274 Response Received. View responses

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